标题: | 中国上市公司遵循法规之揭露品质-以审计公费揭露为例 The Mandatory Disclosure Quality Of Chinese Listed Companies:Evidence From Audit Fee Disclosure |
作者: | 何佳蓉 Ho, Chia-Jung 林孝伦 Lin, Hsiao-Lun 财务金融研究所 |
关键字: | 揭露;审计公费;公司治理;Disclosure;Audit Fee;Corporate Governance |
公开日期: | 2011 |
摘要: | 本研究之研究主旨为了解中国上市公司之揭露品质,根据中国证券监督管理委员会之公开发行证券的公司信息批露规范第六号,支付会计师事务所报酬及其批露,内文详细规定公开发行公司应揭露有关支付会计师审计公费等,本研究详细了解各中国上市公司揭露情形,发现大部分公司并未遵循中国证券监督管理委员会之规定揭露相关资讯,故本研究欲了解公司遵循法规,揭露资讯品质与公司特性、结构之相关性。 本研究样本来自深圳与上海交易所,研究期间为2007~2010年。本研究实证结果为公司为四大会计师事务所所查核、公司规模、国营企业与获利率和公司资讯揭露品质指数呈显着正向相关;经理人与董事长为同一人与资讯揭露指数呈显着负向相关。 In this paper we examine the disclosure quality of firms in China. According to the disclosure rules for public companies by CHINA SECURITIES REGULATORY COMMISSION stipulated that firms should disclose audit fees and other related information. We find that rarely firms followed the regulations made by CHINA SECURITIES REGULATORY COMMISSION. Therefore, this thesis attempts to investigate how firms comply with regulations and the relations between disclosure quality and firm’s characteristics. Based on the data from Shanghai and Shenzhen stock exchanges from 2007 to2010, we find that that companies’ disclosure quality is positively correlated with whether the firms are audited by the Big Four, Size, SOE and Profit. However, CEO duality is negatively correlated with the companies’ disclosure quality. |
URI: | http://140.113.39.130/cdrfb3/record/nctu/#GT079939530 http://hdl.handle.net/11536/50304 |
显示于类别: | Thesis |